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Exhibit 3: Manufacturing Process

	Carillon	eEnterprise	E by Epicor	MK Manufact'g	Enterprise IQ	Progression	ERP Plus	Scala 5.1	Solomon	Traverse
How effective is the manufacturing process?	Average	Average	Excellent	Above average	Excellent	Average	Excellent	Excellent	Average	Average
Is forecasting based on:
User demand	N/A	No	Yes	Yes	Yes	No	Yes	Yes	N/A	No
Internal consumption	N/A	No	Yes	Yes	Yes	No	Yes	Yes	N/A	Yes
Sales history	N/A	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	Yes
Standard budgets include:
Manufacturing budget	No	No	Yes, with separate module	Yes	Yes	No	Quantities	Yes	N/A	N/A
Cash budget	Yes	No	Yes, with separate module	No	Yes	No	General Ledger	General Ledger	N/A	N/A
Material requirements budget	No	No	Yes, with separate module	Yes	Yes	No	Quantities	Yes	N/A	N/A
Cost center capability:					By piece		Unlimited	Yes	Yes	No, but has job costing
Tied to payroll	Yes	Yes	Yes	No	Yes	Yes	Limited	No	Yes	Microsoft
Tied to projects	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Inventory management:	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Can old standard costs be stored?	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No
Can new standard costs be recalculated easily?	Yes	No	Yes	Yes	Yes	Yes	Yes	No	Yes	Yes
Is there six-digit accuracy at all levels?	Yes	No	Yes	No	Yes	Yes	4 digit	18 digit	No	Yes
Track production history by:
Machine	With customization	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Work order		Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Item number		Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Employee		Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Capable of the following production types:
Roto molding	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	No	Yes
Die cast	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	Yes	Yes
Extrusion	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	No	Yes
Injection	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	No	Yes
Generic	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	Yes	Yes
Stamping	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	Yes	Yes
Blow molding	Yes	Yes	Yes	Yes	Yes	Yes	Yes	N/A	No	Yes
Is theory-of-constraints used for scheduling?	No	Yes	Yes	3rd-party vendor	Yes	Yes	Yes	No	No	No
Is KanBan scheduling used?	No	No	Yes	Yes	Yes	No	Yes	No	No	No
Can it simulate the effects of scheduling changes?	No	Yes	Yes	Yes	Yes	No	Yes	Yes	No	Yes
Can it handle rough-cut capacity planning?	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes
Can it do capacity resource planning?	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes
Gantt charts for planning based on the following:
Main work centers	No	Yes	Yes	Yes	Yes	Yes	No	Yes	No	No
Subwork centers	No	Yes	Yes	Yes	Yes	Yes	No	Yes	No	No
Machines	No	Yes	Yes	Yes	Yes	Yes	No	Yes	No	No
Tasks	No	Yes	Yes	Yes	Yes	No	No	No	No	No
Operators	No	No	Yes	Yes	Yes	Yes	No	No	No	No
Forecasting methods available:
Polynomial regression	No	No	Yes	Yes	No	Yes	No	No	No	No
Exponential smoothing with trend analysis	No	No	Yes	Yes	No	Yes	No	No	No	No
Time-series analysis	No	No	Yes	Yes	Yes	Yes	Yes	No	No	No
User defined	No	Yes	Yes	No	Yes	No	Yes	No	No	No
Can pictures can be added to inventory database?	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	No	Yes
Inventory valuation methods supported:
Fifo	Yes	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes
Lifo	No	Yes	Yes	No		Yes	Yes	Yes	Yes	Yes
Average cost	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Specific identification	No	No	No	No	No	No	No	Yes	Yes	Yes
Standard cost	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
User-specified cost	No	Yes	Yes	No	No	No	Yes	Yes	Yes	No
First expired, first out (used by non-U.S. companies	No	No	No	No	No	No	No	Yes	No	No
Can it report when machines are out of standard?	No	No	Yes	Yes	Yes	No	No	No	No	No
Can it handle touch screens for input?	No	No	Yes	No	Yes	3dr-party vendor	No	No	No	No
Can it graphically report bottlenecks?	No	No	Yes	Yes	Yes	Yes	No	No	No	No

N/A = not applicable

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